信息披露对捐赠者承诺的影响:以Waqf机构为例

IF 1.2 Q4 MANAGEMENT

Asian Academy of Management Journal Pub Date : 2023-06-30 DOI:10.21315/aamj2023.28.1.1

Mohamad Isa Abd Jalil, Sofri Yahya, Anwar Allah Pitchay

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引用次数: 1

摘要

这是早期研究的延伸，该研究考察了与宗教基金机构有关的捐赠者承诺信息披露之间的关系。数据是从马来西亚558名重复向宗教基金捐款的个人样本中获得的。使用SmartPLS的偏最小二乘结构方程建模（PLS-SEM）测试用于数据分析。研究结果表明，未来的信息披露和waqif（提供waqf的人）显著影响了后者的承诺。此外，宗教基金会（英语：waqf）在未来的信息披露和对宗教基金会承诺的治理信息披露之间发挥着中介作用。这一理论贡献也具有实际意义，因为它表明宗教基金会或信托基金会向捐助者披露其报告，以确保可持续的收集。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Information Disclosure on Donor Commitment: The Case of Waqf Institution

This is an extension of an earlier study that examined the relationship between information disclosure on donor commitment related to waqf institution. Data was obtained from a sample of 558 individuals in Malaysia who are a repeating cash donor to waqf. Partial least squares-structural equation modelling (PLS-SEM) test using SmartPLS was used for data analysis. The findings indicated that future information disclosure and waqif (the person who gives waqf) significantly influenced the latter’s commitment. Additionally, the waqf, or trust in English, plays a role as a mediator between future information disclosure and governance information disclosure to the waqif’s commitment. This theoretical contribution has a practical implication as well in that, it indicates to the waqf or trust to disclose their report to donors to ensure sustainable collection.

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来源期刊

Asian Academy of Management Journal MANAGEMENT-

CiteScore

1.70

自引率

0.00%

发文量

审稿时长

20 weeks

期刊介绍： The Asian Academy of Management Journal (AAMJ) is a refereed journal that is jointly published by the Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia (http://www.penerbit.usm.my). The journal endeavors to provide forums for academicians and practitioners who are interested in the discussion of current and future issues and challenges impacting the Asian Management as well as promoting and disseminating relevant, high quality research in the field of management. The journal has an established and long history of publishing quality research findings from researchers not only in the Asian region but also globally.